Analisis Penerapan Akuntansi Pada Usaha Minuman Thai Tea Di Pekanbaru

Prasetyo, Dwi Hadi (2022) Analisis Penerapan Akuntansi Pada Usaha Minuman Thai Tea Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Pekanbaru where the object of this research is the Thai Tea Beverage entrepreneur in Pekanbaru City. In this study, Small and Medium Enterprises as many as 44 Thai tea businesses in Pekanbaru. This study uses a quantitative method that leads to the description and application of financial records based on SAK EMKM by conducting interviews and taking financial reports to be processed in accordance with SAK EMKM. The results of this study indicate that the financial recording system is carried out manually and is still very simple. Based on the results of research and discussion, the application of accounting carried out by Thai Tea Beverage entrepreneurs in Pekanbaru City has not fully implemented the basic concepts of accounting. The Thai tea drink entrepreneur in the concept of a business owner unit still combines personal expenses with business expenses. Meanwhile, in the concept of business continuity, business owners do not record fixed assets and their depreciation. Thai tea beverage entrepreneurs still use a cash-based recording basis. Meanwhile, in the concept of a time period, business owners already have a monthly profit calculation, and in the matching concept, business owners have not included some of the costs in the profit and loss calculation.

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